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Keywords: Australia
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Journal Articles
Journal of International Accounting Research (2012) 11 (1): 119–146.
Published: 01 March 2012
...Yi Lin Chua; Chee Seng Cheong; Graeme Gould ABSTRACT Following the mandatory implementation of International Financial Reporting Standards (IFRS) in Australia as of January 1, 2005, this study examines its impact on accounting quality by focusing on three perspectives: (1) earnings management, (2...